2006 (8) TMI 557

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....sion case filed by the State is whether the Tribunal is right in granting exemption to the respondent-assessee on purchase turnover of goods consumed in preparation of cooked food for sale by them under Notification S.R.O. No. 363/92. Heard Special Government Pleader for the State and the counsel appearing for the respondent-assessee. According to the State, exemption is granted only under s....

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....vernment of Kerala, having considered it necessary in the public interest so to do, hereby make an exemption in respect of the tax payable under section 5A of the said Act by the person specified below with regard to their turnover on the purchase of goods mentioned against them subject to such conditions specified therein, namely: 1.. . . 2.. . . 3.. Dealers in cooked food including beve....

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.... of cooked food for sale by them. The condition for exemption is that the cooked food made out of the goods so purchased is sold or served in hotels or restaurants. On an analysis of clause 3, we find that the persons who are granted exemption are dealers in cooked food including beverages not falling under entries against serial Nos. 53 and 54 of the First Schedule. Entries 53 and 54 of the Fi....